On January1, 2014 the following cases will modify in the wage tax.
Annuity right exemption and current severance rights
The annuity right exemption is no longer applicable from 1 January 2014. The annuity exemption can still be used up until that time. For existing annuity rights there is a transitional arrangement. If the annuity is paid out at once instead of in installments the payment will be without revisionary interest (a kind of penalty). It does not matter if the annuity is under your company, bank or insurance company. The payment will be taxed in box 1. However for payments in 2014 only 80% of the payment will be taxed.
Conventional Salary DGA
A director-majority shareholder (DGA) of a company must meet the conventional salary scheme. The conventional salary scheme (gebruikelijk loonregeling) holds that you must receive a salary which is appropriate for the position and working hours. The tax authorities have set a minimum salary which the DGA must meet,.in order to prevent abuse of the tax system
In 2014 the minimum salary for a DGA is € 44,000 (2013 €43,000).
Work related cost scheme
For 2014 the amount of tax free benefits/ allowances (not specific exempt costs, special provisions and or intermediary costs) which the employer can reimburse may not exceed the notional amount of 1.5% of the employer’s total wage bill.
For 2014 the amount to be incorporated in the wage tax if a meal is provided in the company canteen is € 3.15 for each meal. Id the employee provided room and board the amount which must be incorporated is €5.35
Tax free reimbursement (old ruling)
If the employer does not make use of the work related cost scheme he must incorporated in the wage tax if he provides in the company canteen:
A hot meal € 4,60 (2013: € 4,45).
Breakfast or Lunch € 2,40 (2013: € 2,30).
Benefit in kind private use company car 2014
The applicable benefit kind percentage for the private use of a company depend on the Co2 emissions of the company car
|
|
No diesel |
Diesel |
|
Benefit in kind |
CO2 emissions in g/km |
CO2 emissions in g/km |
|
4% |
0 |
0 |
|
7% |
1 – 50 |
1 -50 |
|
14% |
51 – 88 |
51 – 85 |
|
20% |
89 – 117 |
86 – 111 |
|
25% |
>117 |
>111 |